Query regarding ITC

From October returns

Okay thanks for the reply

This rule is applicable prospectively from 9th October onwards..

As per this new notification, you can avail all eligible ITC reflecting in your GSTR 2A and the ITC for which your supplier has not yet uploaded the invoices and not reflecting in 2A, you can avail it only so much extent so that it's not exceeding 20% of your ITC reflecting in 2A...

In simple language :
ITC to report In GSTR 3B =
(ITC in Books )or (ITC reflected in 2A + 20% of ITC in 2A) Whichever is lower

Well explain Mr Pankaj Rawat Ji...


What about ITC if quarterly returns from some Supliers. It's not reflect in every months. Then how to deal the same...??

Yes I have also same doubt

Rule 36 (4) merely states the threshold of ITC restriction, it nowhere suggests when such threshold is to be seen. The non-specification of the time, leaves the recipient to assume that this condition could be satisfied at any time viz. it is not necessary for the supplier to upload the invoice at any given point of time, and therefore the recipient could pre-suppose that the supplier would be uploading the invoice, meaning thereby he may not need to see the threshold while furnishing monthly returns.. Rule 36 (4) rule lacks the proper machinery provisions, and there's not enough clarity regarding it's application...

I suggest to follow this rule on quarterly basis. Don't change the compliances in GSTR 3B, Reverse the ITCs after calculating the compliance with this rule in each quarterly GSTR 1.. This is the only option for quarterly filers...

My Dear Mr Pankaj Rawat Ji.,

Please reply to my doubt/question...

Dear Mr Raja PM ji

In this regard I raise the query before Asst.commissioner & many other like 
a) What about ITC which was missed availed in previous month's ??? 
B) what if supplier upload Invoice of Oct in Nov. whether we have compute it in Nov. return or Oct. means how the calculate such ITC ??????

The Reply from Asst. commissioner : The 20% extra can be availed what is reflected in GSTR 2A & More clarification will be notify later on .

Well... Good questions by you...

But, Many officers not have such knowledges about GST and it's provisions deeply. Also I'm ask the same to gst officer. I'm not get correct solutions... Also raise a query in twitter and waiting reply.

May be the rules will be chargeable or dealers can practice as per the way with business activities.


As per my view the said rule can't effort monthly. May be like quarterly but forceless...

Yes you are correct ....in my view this will be not going workout & will be suspended at last.
It would have been better that Proper Return format (Annexure 1,2) shall be implemented instead of this useless & hassle creating rule.

anyway the rule has been implemented & we have to follow , but offcourse with clarification on above is needed.